| Concept | Dimension | Disclosure |
| Entity | Fact | Hypercube |
| Information Block | Line Item | Member |
| Period | Report | Report Element |
| Report Model | Report Set | Rule |
| Thing | Topic | Units |
| Source | Relation | Target |
|---|---|---|
| Concept | is | Thing |
A dimension is a type of report element. a.k.a. aspect or Axis. An aspect describes a fact (an aspect is a property of a fact). An aspect or distinguishing aspect provides information necessary to describe a fact or distinguish one fact from another fact within a report. A fact may have only the three core aspects (entity, calendar period, concept) or zero to many additional noncore distinguishing aspects.
| Source | Relation | Target |
|---|---|---|
| Dimension | is | Thing |
A disclosure if made up of one to many information blocks.
| Source | Relation | Target |
|---|---|---|
| Disclosure | is | Thing |
An entity (a.k.a. reporting entity aspect) is a core aspect that distinguishes the economic entity which creates a report.
| Source | Relation | Target |
|---|---|---|
| Entity | is | Thing |
A fact is a piece of information that has been reported.
| Source | Relation | Target |
|---|---|---|
| Fact | is | Thing |
A hypercube is a type of report element. A.k.a. table or cube.
| Source | Relation | Target |
|---|---|---|
| Hypercube | is | Thing |
An information block is a unit of information. An information block has a concept arrangement pattern and zero to many member arrangement patterns.
| Source | Relation | Target |
|---|---|---|
| Information Block | is | Thing |
A line items is a type of report element.
| Source | Relation | Target |
|---|---|---|
| Line Item | is | Thing |
A member is a type of report element.
| Source | Relation | Target |
|---|---|---|
| Member | is | Thing |
A report contains information that is reported in the form of facts which are distinguished from other facts using dimensions.
| Source | Relation | Target |
|---|---|---|
| Report | is | Thing |
A report element is an element within the model definition of an information block.
| Source | Relation | Target |
|---|---|---|
| Report Element | is | Thing |
A report has a report model which explains the things in the report and the organization of the report.
| Source | Relation | Target |
|---|---|---|
| Report Model | is | Thing |
A set of reports. For example, the SEC Edgar system is a set of reports. All the reports of the public companies that make up the Fortune 100 or S&P 500 are report sets. All the reports for one economic entity is a report set.
| Source | Relation | Target |
|---|---|---|
| Report Set | is | Thing |
A rule is an assertion, a restriction, a constraint, or other condition which must be true within a report model or report.
| Source | Relation | Target |
|---|---|---|
| Rule | is | Thing |
A "thing" is an identifiable logical artifact such as an entity, idea, concept, event, situation, state, or process that is important to a system which you are concerned with. If you are not concerned with something, then that is "nothing" to your system of interest. But if it is important to you, then it is a "thing". Ideally, every thing can be unambiguously distinguished from every other thing in a system you are concerned with or any other thing in another system your system interacts with. A thing is something that is actually "out there" in the real world. A concept how we think about some thing that we think about but is not actually a physical thing; it is an idea. For example, the notion of "justice" is not a physical thing, it is an idea.
| Source | Relation | Target |
|---|---|---|
| Concept | is | Thing |
| Dimension | is | Thing |
| Disclosure | is | Thing |
| Entity | is | Thing |
| Fact | is | Thing |
| Hypercube | is | Thing |
| Information Block | is | Thing |
| Line Item | is | Thing |
| Member | is | Thing |
| Period | is | Thing |
| Report | is | Thing |
| Report Element | is | Thing |
| Report Model | is | Thing |
| Report Set | is | Thing |
| Rule | is | Thing |
| Topic | is | Thing |
| Units | is | Thing |
A topic is used to organize disclosures. Disclosures can be a part of a topic. A financial reporting framework (a.k.a. financial reporting scheme) has a set of topics.
| Source | Relation | Target |
|---|---|---|
| Topic | is | Thing |
Units is a property of a numeric fact that is used to represent the units of the fact.
| Source | Relation | Target |
|---|---|---|
| Units | is | Thing |